Setting up and operation of solar power plant is in nature of Works contract. Taxable at 18% GST: AAR (Maharashtra)

Applicant sought for advance ruling on whether in case of separate contracts for supply of goods and services for a solar power plant, there would be separate taxability of goods as solar power generating system at 5 per cent and services at 18 per cent. However impugned agreement contended to be for supply of goods was actually a works contract involving engineering, design, procurement and commi…